The existence of an optional entity indicates that its minimum cardinality is zero. The following are the types of the optional entities.
• Super type (optional) is the generalized fundamental entity that shares its attributes and associations with this fundamental entity. This can be the fundamental entity originating from the super type business term that this fundamental entity originates from.
• Sub types (optional) is the fundamental entities that inherit the attributes and associations from this fundamental entity.
• Attributes (optional) is the attributes that describe this fundamental entity. When attributes are united crossways multiple important entities, consider defining a super type fundamental entity to hold the shared attributes and define them only once. These attributes are based on the secondary business terms related to the primary business term that this fundamental entity originates from, and on the description of that primary business term.
• Relationships (optional) is the relationships to other entities. An important unit can be relative of one or more relationships with an associative unit. A fundamental unit can also be right associated to another fundamental entity as a child or a parent when the cardinality is at most a one to many. These relationships are founded on the related main relations to the business term that this fundamental entity creates from.
Answer:
The list is follows:
a. Inflation has been abound 2.5% for some time. Village Realtors is considering measuring its land values in inflation-adjusted amounts - Stable-monetary-unit assumption
b. You get an especially good buy on a laptop, paying only $ 300$300 when it normally costs $ 800. What is your accounting value for this laptop? - Historical cost principle
c. Burger King, the restaurant chain, sold a store location to McDonald. How can Burger King determine the sale price of the store long dash—by a professional appraisal, Burger King's original cost, or the amount actually received from the sale? - Historical cost principle
d. General Motors wants to determine which division of the company long dash—Chevrolet or Cadillac long dash—is more profitable - Entity assumption
I believe that the strategy you are using when you only read the title, section headings, and captions is called the SQ3R reading method. The abbreviation stands for survey, question, read, recite, and review, and it helps you better understand your assignment.
Answer:
The correct answer is C.
Explanation:
Giving the following information:
Total Estimated total machine-hours (MHs) 10,000
Estimated total fixed manufacturing overhead cost= $45,800
Total Estimated variable manufacturing overhead cost- per MH= $1.90 + $2.10= $4
To calculate the estimated manufacturing overhead rate we need to use the following formula:
<u>Estimated manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base</u>
<u>Estimated FIXED manufacturing overhead rate=</u> (45,800/10,000)= $4.58
Setting the pay according to the goals achieved
by a group may not be considered beneficial to everyone, thus decreasing motivation.
Pay-for-performance or according to individual performance may help motivate
the employee but increasing individuality in terms of performance may also decrease
group cohesiveness or group-related values. The speaker here shows depreciation by undervaluing another's work to overvalue or protect one's own.
